A simple model is presented in which a nematic guest-host layer is describe
d as a single birefringent slab. The layer properties are derived from the
geometry of the dye molecule, the direction of the absorption dipole transi
tion with respect to the molecular axis and the order parameter of the dye
in the nematic host. The resultant absorption indicatrix is related to the
properties of a layer in a display cell, including tilt angle, using a Muel
ler matrix to describe the full 'on' and 'off' states of a display cell. Th
e model is extremely simple to use in this form. Intermediate states of a c
ell could be modeled by dividing the cell into a series of laminae. (C) 199
9 The Optical Society of America. [S1070- 9762(99)01106-9].